The taxation system in Sikkim dates
back to 1730’s. It was started after the appointment of Rabden Sarpa by the
Tibetan Government as a regent to Namgyal Phuntsog (1733-1780) the Fifth ruler
of Sikkim. The said regent began to collect taxes from all of the Sikkimese
subjects like the Rongs, Tsongs Magars and the Bhutias. The form of taxes
includes granules, maize, millet, local beer etc.

Bhutia and Lepcha version of the Declaration

The collection of taxes in the
form of cash or kind was commenced in Sikkim after the advent of the Nepalese.
Few tribes of this community were already residing on the western part of the
Sikkimese territory which was taken over by them on their march towards Sikkim
in 1789. During their endeavor, the Gurkhas annexed the territories of Sikkim
up to Teesta River. For nearly 25 years, Pemayangtse and all the South and West
of Teesta tract paid their rent to Nepal until, they were expelled by the
British in 1815.

It was during the reign of
Sidkeong Namgyal (1863-1874) the Patta for the Nepalese were issued
whereby they began to possess land for the Thika or contracts. Those pattas
were initially issued only for few influential Nepalese like Taksari Chandra
Bir Pradhan and Lakshmi Das Pradhan. The Newar brothers began to bring bands of
the Nepalese from Nepal to work at the barren lands of Sikkim as the tenants. During
Sir Thotub Namgyal’s reign, few Sikkimese Kazis like Tseepa Lama settled
Nepalese in Chakhung for his personal benefits. His example was soon followed
by Lasso Athing, Phodang Lama and Khangsa Dewan. The only motive of those Kazis
in the bringing the Nepalese into Sikkim was to fill their treasuries. They (the
Kazis and the Nepali Thikadars) made a rampant taxation among those browbeaten
new comers for their individual gains. Further, the Lepchas and the Bhutias
were also not spare from paying taxes by them in their materialistic ventures.

With the appointment of J C White
as the Political Officer in 1889, Sikkim witnessed his self styled Zamindari
System. A number of Lessee Landlords were created throughout Sikkim with untold
powers to mortgage or to confiscate the lands of the innocent peasants.
Further, with the help of his Sikkimese protégés Claude White board upon a
policy of obliterating the ancient economy of Sikkim. This paved a way for the
birth of Kaziism, Thikadari system, and all the other forced labours
like Kuruwa,
Kalobhari, Jharlangi, Theki-Bethi, Ghar-Lauri etc.

The accession of Sridgkyong
Trulku (February 1914- December 1914) as the tenth ruler of Sikkim was indeed
the enlightened epoch of the History of Sikkim. Even before his coronation, he
made an order in 1913, to abolish the imprisonment as a penalty for non-payment
of debts. But most unfortunately, he could not adopt a new revenue system in
Sikkim due to his premature death.

The taxation system has observed
a colossal change during its Reformist Ruler Sir Tashi Namgyal (1914-1963). He
became active after the withdrawal of the British from India for an all round
development of his Kingdom. No doubt, he made many reforms in the judiciary
during the hegemony of the British. But, the task of eliminating the forced
labour and taxation were done only after the departure of the Colonial
Government from India. A trigonomic survey of all lands in his dominion was
made and the land assessed to the peasants according to this survey. He
realized doing away with the previous system of assessing rent based on
approximation of the quality of seeds required for a piece of land in 1958.

The Declaration of 7th June 1957 was written in three major languages of Independent Sikkim.

This document pasted here with
this post belongs to the same year when the Declaration was made by His
Highness Maharaja Sir Tashi Namgyal to eliminate the previous form of revenue
system. The earlier page of this document is lost but still we can get an idea
about the various provisions integrated into the Declaration. This document
reveals the fact that on 30th of August 1956 the Maharaja had set up
a Committee about the imposition of the new lenient taxation among his
subjects. Clause (3) of the Declaration has focused on the deduction of 50% of the
tax from the Sikkimese Subjects. It is said in the document that while
implementing such taxation system His Highness has taken two major aspects into
consideration and they are- (A) The Economic condition of the Durbar (B) The
arrangement of money for the constructive schemes among the Subjects. Clause No
(4) of this Declaration deals with the new taxation system implemented after
1958 according to this a Nepali peasant had to pay Rs. 4 and 4 Aanas
for one acre of Pani Kheti (Paddy Field). Similarly, a Bhutia or a Lepcha had
to pay 3 Rs. and 6 Aanas for the same tract of land. Further, for the possession
of a Sukha
(dry) Land a Nepali peasant had to pay 1 Rs and 14 Annas per Acre. Likewise,
a Bhutia or a Lepcha had to pay 1 Rs. and 3 Annas for an acre of Dry
Land.

Thus, the history of taxation
system in Sikkim has come across many monopolistic phases. Though, few attempts
were made by the Sikkimese rulers to reframe the cartelistic taxation system
but, their attempts went futile due to the immense pressure from the Political
Officers. It was only due to the enlightened ideas of Maharaja Sir Tashi Namgyal;
the Sikkimese peasants remained able to enjoy the relaxed taxation policy.

The document was printed at
Durbar Press Gangtok and was published by its coordinator. The stamp of a
Tahsildar suggests that it was issued to the commoners by the Office of the Tehsildar.
I am grateful to Mr. B.B Lohrung Rai of Namchi Kazitar for sharing this piece
of information with me.